Taxation-Federal Commons^™

A Progressive Case For A Universal Transaction Tax, Gary Chartier

Maine Law Review

Federal Reserve Board chair Alan Greenspan’s recent call for tax simplification and his acknowledgement of arguments for a consumption tax may help to place the question of such taxes, including a value-added tax (VAT), on the national political agenda. If the possibility of imposing a VAT does receive significant national attention, the debate it occasions will obviously, and appropriately, focus in part on a variety of technical questions. But normative questions will likely be at issue as well. A VAT is like a sales tax, but is applied at each stage in a product’s development and not merely when it …

Through The Lens Of Complex Systems Theory: Why Regulators Must Understand The Economy And Society As A Complex System, James M. Giudice

University of Richmond Law Review

No abstract provided.

What Might Tax Reform Look Like?, Donald Roth

Faculty Work Comprehensive List

"When it comes to tax reform, it has been most consistently successful when lower rates are coupled with reduced complexity and closed loopholes."

Posting about changing American tax plans from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.

http://inallthings.org/what-might-tax-reform-look-like/

5 Things You May Not Know About Our Tax System, Donald Roth

Faculty Work Comprehensive List

"Let’s take a look at some important features of our tax system of which you might not be aware."

Posting about current American tax practices from In All Things - an online journal for critical reflection on faith, culture, art, and every ordinary-yet-graced square inch of God’s creation.

http://inallthings.org/5-things-you-may-not-know-about-our-tax-system/

Postpartum Taxation And The Squeezed Out Mom, Shannon Weeks Mccormack

Articles

Faced with too-short (or nonexistent) maternity leaves, inflexible work schedules, and the soaring costs of childcare in the United States, many new mothers temporarily leave the workforce to care for their young children. Although media attention has focused on the “opt-out” mom, many more mothers are squeezed out of the external workplace. But mothers that try to return to work may discover that it is difficult to do so, as employers have been shown to be less likely to hire mothers than others. A mother that does reenter may find that even short periods out of work cost (sometimes far) …

Heading Off A Cliff? The Tax Reform Man Cometh, And Goeth, Michael J. Graetz

Faculty Scholarship

The major tax policy challenge of the 21st century is the need to address the nation’s fiscal condition fairly and in a manner conducive to economic growth. But since California adopted Proposition 13 nearly forty years ago, antipathy to taxes has served as the glue that has held the Republican coalition together. Even though our taxes as a percentage of our economy are low by OECD standards and low by our own historical experience, anti-tax attitudes have become even more important for Republicans politically, since they now find it hard to agree on almost anything else. So revenue-positive, or even …